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Article 28 is not subject to the saving clause of subparagraph 4(a) of Article 1 (General

U.S. Income Tax Treaty — Technical Explanation - 2003 · 2026-10-03 edition · updated 2026-10-04 · United States

Scope) by virtue of the exceptions in paragraph 5 of that Article. Thus, the benefits of Article 28 will be provided by each Contracting State to its residents and, in the case of the United States, its citizens. While this coordination between the saving clause and Article 28 technically differs from the coordination in the U.S. Model, in almost all cases the result will be the same. Pursuant to paragraph 5(b) of Article 1 of the U.S. Model, Article 28 of the U.S. Model is not subject to the saving clause only to the extent benefits would be granted to a resident of the United States who is neither a citizen of United States nor a person who has been admitted for permanent residence there. Members of diplomatic missions or consular posts of Japan, however, are very unlikely to be or become citizens of the United States or persons admitted for permanent residence there. Therefore, in almost all case the result under the Convention will be the same as the result under the U.S. Model.

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